LENS CONSULT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LENS CONSULT
Largest movements
- Cash -€62,780
down €62,780 (-94.1%), from €66,702 to €3,921
mainly Investment in fixed assets (net) (-€82,359) and Tax, wage and social debts (-€76,901)
- Receivables within one year +€52,954
up €52,954 (+25.1%), from €210,882 to €263,836
of which Other amounts receivable: +€66,406
- Tangible fixed assets +€36,865
up €36,865 (+4.3%), from €866,534 to €903,399
of which Land and buildings: +€38,943
- Tax, wage and social debts -€76,901
down €76,901 (-88.1%), from €87,296 to €10,395
- Reserves +€67,164
up €67,164 (+15.8%), from €425,144 to €492,308
of which Distributable reserves: +€50,391
- Trade debts +€32,410
up €32,410 (+112%), from €28,880 to €61,290
- Debts after one year +€20,462
up €20,462 (+3.7%), from €558,075 to €578,537
- Short-term financial debts -€17,345
down €17,345 (-60.3%), from €28,748 to €11,404
- Taxes -€9,352
down €9,352 (-29.5%), from €31,648 to €22,297
- Gross operating margin -€7,336
down €7,336 (-4.2%), from €175,769 to €168,432
- Depreciation +€4,951
up €4,951 (+12.2%), from €40,542 to €45,494
- Financial income +€3,534
up €3,534 (+33.1%), from €10,661 to €14,195
- Other operating charges +€3,179
up €3,179 (+41.8%), from €7,609 to €10,788
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,414,156 | €1,441,492 | +€27,337 | +1.9% |
| Fixed assets | 21/28 | €866,534 | €903,399 | +€36,865 | +4.3% |
| Tangible fixed assets | 22/27 | €866,534 | €903,399 | +€36,865 | +4.3% |
| Land and buildings | 22 | €855,589 | €894,531 | +€38,943 | +4.6% |
| Plant, machinery and equipment | 23 | €1,353 | €2,426 | +€1,073 | +79.3% |
| Furniture and vehicles | 24 | €9,592 | €6,442 | -€3,150 | -32.8% |
| Current assets | 29/58 | €547,622 | €538,093 | -€9,529 | -1.7% |
| Amounts receivable after more than one year | 29 | €270,000 | €270,000 | = | 0.0% |
| Other amounts receivable | 291 | €270,000 | €270,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €210,882 | €263,836 | +€52,954 | +25.1% |
| Trade receivables | 40 | €121,222 | €107,771 | -€13,452 | -11.1% |
| Other amounts receivable | 41 | €89,660 | €156,066 | +€66,406 | +74.1% |
| Cash at bank and in hand | 54/58 | €66,702 | €3,921 | -€62,780 | -94.1% |
| Deferred charges and accrued income | 490/1 | €38 | €336 | +€298 | +777% |
| Total equity and liabilities | 10/49 | €1,414,156 | €1,441,492 | +€27,337 | +1.9% |
| Equity | 10/15 | €637,646 | €704,810 | +€67,164 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €425,144 | €492,308 | +€67,164 | +15.8% |
| Tax-exempt reserves | 132 | €28,404 | €45,178 | +€16,774 | +59.1% |
| Distributable reserves | 133 | €396,740 | €447,130 | +€50,391 | +12.7% |
| Profit (loss) carried forward | 14 | €193,902 | €193,902 | = | 0.0% |
| Provisions and deferred taxes | 16 | €9,468 | €15,059 | +€5,591 | +59.1% |
| Deferred taxes | 168 | €9,468 | €15,059 | +€5,591 | +59.1% |
| Amounts payable | 17/49 | €767,042 | €721,623 | -€45,419 | -5.9% |
| Amounts payable after more than one year | 17 | €558,075 | €578,537 | +€20,462 | +3.7% |
| Financial debts | 170/4 | €558,075 | €578,537 | +€20,462 | +3.7% |
| Amounts payable within one year | 42/48 | €208,967 | €143,086 | -€65,881 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €52,115 | €50,140 | -€1,975 | -3.8% |
| Financial debts | 43 | €28,748 | €11,404 | -€17,345 | -60.3% |
| Credit institutions | 430/8 | €28,748 | €11,404 | -€17,345 | -60.3% |
| Trade debts | 44 | €28,880 | €61,290 | +€32,410 | +112% |
| Suppliers | 440/4 | €28,880 | €61,290 | +€32,410 | +112% |
| Taxes, remuneration and social security | 45 | €87,296 | €10,395 | -€76,901 | -88.1% |
| Taxes | 450/3 | €87,296 | €10,395 | -€76,901 | -88.1% |
| Other amounts payable | 47/48 | €11,928 | €9,857 | -€2,071 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,542 | €45,494 | +€4,951 | +12.2% |
| Other operating charges | 640/8 | €7,609 | €10,788 | +€3,179 | +41.8% |
| Gross operating margin | 9900 | €175,769 | €168,432 | -€7,336 | -4.2% |
| Operating profit (loss) | 9901 | €127,617 | €112,151 | -€15,467 | -12.1% |
| Financial income | 75/76B | €10,661 | €14,195 | +€3,534 | +33.1% |
| Recurring financial income | 75 | €10,661 | €14,195 | +€3,534 | +33.1% |
| Financial charges | 65/66B | €29,312 | €31,294 | +€1,982 | +6.8% |
| Recurring financial charges | 65 | €29,312 | €31,294 | +€1,982 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €108,967 | €95,052 | -€13,915 | -12.8% |
| Transfer from deferred taxes | 780 | €568 | €10,055 | +€9,487 | +1,670% |
| Transfer to deferred taxes | 680 | - | €15,646 | +€15,646 | |
| Income taxes | 67/77 | €31,648 | €22,297 | -€9,352 | -29.5% |
| Profit (loss) for the period | 9904 | €77,886 | €67,164 | -€10,722 | -13.8% |
| Transfer from tax-exempt reserves | 789 | €1,704 | €30,164 | +€28,460 | +1,670% |
| Transfer to tax-exempt reserves | 689 | - | €46,938 | +€46,938 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,590 | €50,391 | -€29,200 | -36.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.